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We investigate regulation as the outcome of a bargaining process between a regulator and a regulated firm. The regulator is required to monitor the firm’s costs and reveal its information to a political principal (Congress). In this setting, we explore the scope for collusion between the...
Persistent link: https://www.econbiz.de/10011140957
This paper focuses on the effect of auditing activity on corporate performance. To this end, an auditing measure is … derived for six countries based on their national auditing laws. A study is then made of the impact of this legislation on … corporate values in the market. The findingsshow that auditing rules positivly affect company performance. This link is then …
Persistent link: https://www.econbiz.de/10011107688
This paper presents findings from a study of the auditing characteristics in some countries. Auditing rule …
Persistent link: https://www.econbiz.de/10011112783
A robust prediction from the tax evasion literature is that optimal auditing induces a regressive bias in e¤ective tax …
Persistent link: https://www.econbiz.de/10008804701
This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC …). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step …-by-step stages of the entire dashboard auditing process of an enterprise from steel industry according to the Activity-Based Costing …
Persistent link: https://www.econbiz.de/10008740578
An annotated bibliography of tax compliance and tax compliance costs.
Persistent link: https://www.econbiz.de/10008684922
Cooperatives meet differentiated purposes since their origins. In the same way as other economic units, they need to make use of accounting. So the study of cooperative accounting arouse interest from distant time, as it is shown by the fact that in Spain a monograph book about cooperative...
Persistent link: https://www.econbiz.de/10005623381
Romania’s integration into the European Union raised the necessity of adapting Romania’s accounting settlements to the European Directives and the to the International Financial Reporting Standards, in order to achieve the standardization of working accounting methods. This is accomplished...
Persistent link: https://www.econbiz.de/10005835455
In this article an exposure is given on the basics of International Financial Reporting Standards (IFRS).
Persistent link: https://www.econbiz.de/10008839212
The objective of the present paper is to provide a synopsis of the recent international financial reporting developments as well as to identify some of the related worldwide implications. The unprecedented joint activity of the International Accounting Standards Board (IASB) and US Financial...
Persistent link: https://www.econbiz.de/10008753050